TheTaxReview Series is a compilation of continuing professional education (CPE) courses. Our courses are available online in self-study format. Expand your tax knowledge, brush up on the basics, and fulfill your CPE requirements.

COURSE OVERVIEW

Program content includes textual explanations of tax concepts in the context of a refresher course for tax
professionals who are familiar with filing Form 1040 for individual taxpayers. The course meets requirements
for the IRS Annual Federal Tax Refresher Course (AFTR).

PROGRAM CONTENT

Program content includes textual explanations of tax concepts in the context of a refresher course for tax professionals who are familiar with filing Form 1040 for individual taxpayers.

EXPIRATION DATE

This course must be successfully completed by December 31, 2018, to be valid for the 2018 filing season.
This course expires after December 31, 2018.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Individuals who prepare California income tax returns are encouraged to participate in this course.

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0032

Advanced Business Topics

Details(+)

4

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns containing specialized transactions in such areas as depreciation, payroll, and gain or loss from the disposition of business property, as well as issues relating to personal service corporations, personal holding companies, excess net passive income tax, and accumulated earnings tax.

CPE CREDIT HOURS

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Intermediate. This course provides information on a knowledge level that builds on a basic program and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are often mid-level personnel with operational and/or supervisory responsibilities.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare tax returns requiring depreciation computations are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00199-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0022

Business Entities

Details(+)

4

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) for tax professionals to address taxation, basis, and reporting issues for C corporations, S corporations, partnerships, and exempt organizations. Problems with organization and administration of these business entities are examined by use of court decisions that illustrate how tax rules apply in real-life situations, with focus on distributions from the business entity to individuals with an ownership interest.

CPE CREDIT HOURS

4 Credit Hours. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Intermediate. This course provides information on a knowledge level that builds on a basic program
and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are
often mid-level personnel with operational and/or supervisory responsibilities.

IRS PROGRAM NUMBER

7VT8K-T-00200-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0010

Clients With Children

Details(+)

4

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for individuals. Subject matter includes information about the effect of children and other qualifying persons on deductions, exemptions, credits, and filing status issues.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00220-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0036

Individual Tax Prep 201

Details(+)

4

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to review basic information about preparing income tax returns for individuals. Subject matter includes information about a business operating as a sole proprietorship, business expenses, self-employment income, investment income, and estimated tax payments.

CPE CREDIT HOURS

4 Credit Hour. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Intermediate. This course provides information on a knowledge level that builds on a basic program and will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are often mid-level personnel with operational and/or supervisory responsibilities.

IRS PROGRAM NUMBER

7VT8K-T-00206-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0037

Repairs and Improvements

Details(+)

4

Federal Tax Law

COURSE OVERVIEW

This course defines repairs and improvements and explains which costs can be deducted currently and which costs must be depreciated. The course discusses units of property for buildings under the repair regulations, defines materials and supplies eligible for a current deduction, de minimis rules, and explains the method of electing safe harbor treatment for qualified small taxpayers.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Review. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00227-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0046

Self-Employed

Details(+)

4

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for individuals who are self-employed. Topics addressed in this study guide include business use of the home, family income shifting, travel expenses, depreciation, and farming activities.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00228-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0009

Foreclosures,
Repossessions, &
Cancelled Debt

Details(+)

3

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education for tax professionals to enhance knowledge of tax treatment of issues commonly associated with clients who have property foreclosed or repossessed. Subject matter includes tax reporting income from cancellation of debt, exceptions to taxation of income from the cancellation of debt, 1099-series forms, and effect on tax attributes of debt cancellation.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00218-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0024

New Tax Law - Business

Details(+)

3

✓

Tax Law Updates

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of the new tax law as it pertains to businesses. Subject matter includes information on the qualified business income deduction, depreciation, accounting method changes, corporations, business losses and net operating loss limitations.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Update. This course provides a general review of new developments in taxation. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-U-00189-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0064

Avoid Ethical Violations

Details(+)

2

Ethics

COURSE OVERVIEW

This course provides continuing professional education (CPE) for tax practitioners to assist in avoiding sanctions for failure to comply with regulations governing the practice of tax preparers before the IRS. Subjects include disciplinary sanctions imposed on tax practitioners by the Office of Professional Responsibility and cases brought against tax practitioners for failing to file federal tax returns or remit funds for payment of taxes, assisting in the understatement of tax, executing tax fraud, asserting frivolous positions, and aiding and abetting another person to practice before the IRS during a period of suspension.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-E-00213-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0012

Circular 230 Ethics

Details(+)

2

Ethics

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of regulations governing the practice of Enrolled Agents, CPAs, attorneys, and other individuals who prepare tax returns for compensation. Subject matter includes information about requirements to obtain a preparer tax identification number (PTIN), eligibility for enrollment to practice before the IRS, conduct in representation, violations of regulations, and disciplinary proceedings.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-E-00194-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0006

Disclosing Client Information

Details(+)

2

Ethics

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance understanding of rules that apply to disclosure and use of client tax return information by a tax return preparer. Subject matter includes allowable disclosure and use, as well as the wording and manner of obtaining mandatory consents from clients to disclose or use their tax return information.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare tax returns or otherwise have access to taxpayer information obtained as part of a tax preparation engagement.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-E-00202-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0035

Estates

Details(+)

2

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance knowledge of the taxation of
estates. Topics include personal representatives, when an estate begins, inherited property, estate filing
requirements, and Form 1041, U.S. Income Tax Return for Estates and Trusts.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00203-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0057

Ethical Violations - Hot Buttons

Details(+)

2

Ethics

COURSE OVERVIEW

This course examines failure of tax professionals to comply with ethics regulations that fall under the umbrella of the IRS Office of Professional Responsibility (OPR), responsibility for compliance within a tax preparation firm, due diligence requirements, and conflicts of interest. The course explains OPR procedures to ensure compliance for practitioners who are the subject of a referral.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who represent taxpayers before the Internal Revenue Service, or individuals who are preparing to become enrolled to represent taxpayers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-E-00212-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0042

Military Personnel

Details(+)

2

Federal Tax Law

COURSE OVERVIEW

Issues addressed in this course include extension of tax filing and payment deadlines for military personnel, moving expenses, residency issues, and exclusions from income for certain types of military earnings. Information about retirement pay, pensions, and forgiveness of federal tax liability is also provided in this course.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00208-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0044

Seniors and Taxpayers With Disabilities

Details(+)

2

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) for tax professionals who provide advice to clients who are senior citizens or disabled. Subject matter includes various tax provisions relating to a taxpayer’s age, tax treatment of pensions and Social Security benefits, tax treatment of nursing costs, tax effects of reverse mortgages, and requirements for household employees. Content also includes information about tax issues specific to individuals with disabilities.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual or small business tax returns are encouraged to take this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00210-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0052

Trusts

Details(+)

2

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance knowledge of the taxation of trust. Topics include simple and complex trusts, grantor trusts, trust accounting income, income distribution deduction, distributable net income, and Form 1041, U.S. Income Tax Return for Estates and Trusts.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this
course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00231-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0061

Alternative Minimum Tax

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) for tax professionals to enhance competence in helping clients comply with computing and reporting alternative minimum tax (AMT). Topics include explanations of adjustments, preferences, deferrals, and common triggers for AMT. The course also addresses computation of the credit for prior-year AMT, and proper reporting to ensure availability of the credits.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00191-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0065

Clients With Unpaid Taxes

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education to enhance competence in assisting clients who owe the IRS and do not have funds immediately available to pay the balance due. Subject matter includes filing deadlines, payment deadlines, computation of penalties and interest, payment options, installment agreements, and offers in compromise.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00195-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0030

Corporate Formalities

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

Content includes information about steps to take when incorporating a business, avoiding intermingling of funds between a corporation and a shareholder, recognition of fiduciary responsibilities of a shareholder, required board meetings, and keeping of corporate minutes. This course provides continuing professional education (CPE) to enhance a preparer’s competence in advising business tax clients and satisfies education requirements for one hour of federal tax law.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00214-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0019

Crowdfunding

Details(+)

1

Federal Tax Law

PROGRAM CONTENT

Content includes an overview of crowdfunding and a review of established rules to determine taxability of income, liability for self-employment tax, deductibility of donations, and reporting issues related to crowdfunding. This course provides continuing professional education (CPE) to enhance a preparer’s competence in preparing tax returns and satisfies education requirements for one hour of federal tax law.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00196-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0050

Data Security

Details(+)

1

✓

Federal Tax Law

PROGRAM CONTENT

Content includes information about how to recognize fraudulent communication designed to look like official IRS correspondence, report information security incidents, and protect client information. The study materials also describe signs that a client’s identity may have been stolen and what steps to take if a client’s information appears to have been fraudulently used.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00197-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0066

Daycare Providers

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for in-home daycare providers. Topics include the special exception to the exclusive use rules when claiming expenses for business use of the home, different means of determining business use percentage and how standard meal and snack rates may be used to verify expenses. The course also describes how to compute and report depreciation on the home, and other forms necessary to properly report income and expenses from the business.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00216-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0041

Death of a Taxpayer

Details(+)

1

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance knowledge of steps to take after an individual has died. Topics include decedents final income tax return, income in respect of decedent, property passing at death, probate assets, and personal representatives.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this
course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00215-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0056

Direct Sellers

Details(+)

1

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) for tax professionals to enhance competence in preparation of tax returns for direct sellers. Topics include an overview of direct selling, types of income and expenses unique to the industry, and income tax return reporting. The course also discusses when products are purchased for personal use and when a home is used for business purposes.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00217-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0051

Divorced Taxpayers

Details(+)

1

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for taxpayers in divorce situations. Subject matter includes determination of deductible and taxable alimony, dependency, treatment of retirement benefit settlements, and steps to take when a conflict of interest exists.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other
individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00190-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0053

Farmers

Details(+)

1

Federal Tax Law

PROGRAM CONTENT

This course provides continuing professional education (CPE) to enhance in preparing income tax returns for taxpayers whose primary source of income is from farming. Subject matter includes determining the proper method of accounting, proper reporting of income and deductions, proper reporting of agricultural program payments, and income averaging.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual income tax returns are encouraged to participate in this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00192-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0058

Guide to IRS Collections

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance a tax preparer’s competence in advising clients who are unable to pay tax due and have not entered into a payment agreement with the IRS. Subjects include collection due process, liens and levies, minimum living standards, wage garnishment, and trust fund penalties.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who advise clients on the best manner of dealing with the IRS in matters of past-due tax liability.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00204-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0020

High Income and Wealth

Details(+)

1

✓

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance competence in preparation of tax returns. The study material discusses the effect of higher marginal tax rates and additional taxes for high-income taxpayers. Planning opportunities are identified to minimize or delay the tax bite for high-income individuals.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who advise clients on the best manner of dealing with the IRS in matters of past-due tax liability.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00219-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0067

Hobby Loss Rules

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

This course provides continuing professional education (CPE) to enhance competence in preparing income tax returns for taxpayers whose activities may fall under hobby loss rules. Subject matter includes making the determination of whether an activity is a business or hobby, methods to help confirm an activity is a for-profit business, and reporting income and expenses when an activity is determined to be a hobby.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who prepare tax returns for compensation and other individuals who assist paid preparers.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00221-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0029

Like-Kind Exchanges

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

Content includes an overview of like-kind exchanges, along with information about qualifying property, depreciation, and basis adjustments as well as the Tax Cuts and Jobs Act. This course satisfies continuing education requirements for one hour of federal tax law.

CPE CREDIT HOURS

1 Credit Hour. One 50-minute period equals one CPE Credit Hour.

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who assist clients who have engaged in like-kind exchanges.

PROGRAM LEVEL

Intermediate. This course provides information on a knowledge level that builds on a basic program and
will be most beneficial for tax professionals with detailed knowledge in the area. Such persons are often
mid-level personnel with operational and/or supervisory responsibilities.

IRS PROGRAM NUMBER

7VT8K-T-00222-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0025

Limited Liability Companies (LLCs)

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

Content includes a general overview of tax rules for limited liability companies (LLCs), default rules for tax classification of LLCs, elections available for tax treatment of LLCs, and LLC comparison to taxation of corporations and partnerships. Rules for disregarded entities, liability issues, and conversion of single-member to multi-member LLCs are also discussed. The course provides continuing professional education (CPE) to enhance a preparer’s competence in advising business tax clients and satisfies education requirements for one hour of federal tax law.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who advise and prepare small business tax returns for
clients.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is
appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00207-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0060

Ministers

Details(+)

1

✓

Federal Tax Law

COURSE OVERVIEW

This course provides continuing education to enhance understanding of the complex tax rules for members of the clergy. Subject matter includes exclusion of rental allowance or fair rental value of a parsonage, expenses allocable to tax-free income, and Social Security coverage.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

Tax professionals who prepare individual or small business tax returns are encouraged to take this course.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00229-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0069

Taxpayer Rights

Details(+)

1

Federal Tax Law

COURSE OVERVIEW

Content includes information about taxpayer rights in dealings with the IRS, including explanation of the Taxpayer Advocate System, appeal options, and judicial review. The study guide also presents information about responsibilities of tax professionals under Treasury Circular 230 when working with clients, and factors relating to claims of abuse of discretion by IRS personnel.

CPE CREDIT HOURS

LEARNING OBJECTIVES

RECOMMENDED PARTICIPANTS

This course is recommended for tax professionals who assist clients in dealing with the IRS.

PROGRAM LEVEL

Overview. This course provides a general overview of the subject area from a broad perspective. It is appropriate for tax professionals at all organization levels.

IRS PROGRAM NUMBER

7VT8K-T-00211-18-S

NATIONAL REGISTRY OF CPE SPONSORS ID NUMBER

109322

CTEC COURSE NUMBER

6193-CE-0047

How it Works

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Track completed courses and print certificates of completion.

Successful course completions are uploaded regularly to the IRS and CTEC.

Valid in all 50 States

Our courses are valid for CPAs, EAs, and tax preparers in all 50 states! (More)

NASBA: Tax Materials, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.learningmarket.org. National Registry of CPE Sponsors ID Number 109322.

QAS: Tax Materials, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a Quality Assurance Service (QAS) sponsor of continuing professional education. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding QAS program sponsors may be submitted to NASBA through its website: www.learningmarket.org. Our sponsor number is 054.

CTEC: Tax Materials, Inc. has been approved by the California Tax Education Council to offer "continuing education" to fulfill the annual requirements imposed by the State of California for tax preparers.

IRS: In accordance with the standards set forth in Circular 230 section 10.6, CE credits have been granted based on a 50-minute hour. Our IRS Provider Number is 7VT8K.

New York: Our NYS sponsor ID number is 002569.

Oregon: Tax Materials, Inc. has been approved by the State Board of Tax Practitioners of Oregon to provide continuing education for tax practitioners in Oregon.

Excellent Courses at Low Prices

You will enjoy our courses! In fact, the average satisfaction rating for our courses is 4.9 out 5. It is our passion to provide the best courses at the best prices.

Course Overview
This course covers rules specific to California income tax returns. Program content includes rules for individuals, partnerships, LLCs, corporations, estates and trusts, and other filing requirements and user fees administered by the State of California Franchise Tax Board.

Recommended Participants
Individuals who prepare California income tax returns are encouraged to participate in this course.

National Registry of CPE Sponsors ID Number
109322

CTEC Course Number
6193-CE-0032

Annual Filing Season Program

The Annual Filing Season Program is a voluntary program, offered by the IRS, designed to encourage tax return preparers to participate in continuing education (CPE) courses. Tax Materials, Inc. is an approved IRS CPE Provider. (More)

The program is voluntary and the IRS is not charging for the AFSP - Record of Completion. To obtain the Record of Completion, tax preparers are required to:

Have an active PTIN.

Complete continuing education from an IRS approved CPE Provider.

Take the Annual Federal Tax Refresher (AFTR) course and test if required.

Two Classifications of Tax Preparers

The IRS has determined two classifications of tax preparers.

1) Exempt from AFTR (Credentialed)
Tax Preparers with one of the following credentials are exempt from completing the AFTR course and test if they choose to participate in the AFSP:

Anyone who passed the Registered Tax Return Preparer test administered by the IRS between November 2011 and January 2013

Established state-based return preparer program participants currently with testing requirements: Return preparers who are active members of the Oregon Board of Tax Practitioners, Maryland State Board of Individual Tax Preparers, or the California Tax Education Council.

Accredited Tax Preparer (ATP) or Accredited Business Accountants/Advisors (ABA) test offered by the Accreditation Council for Accountancy/Taxation

Part 1 of the Special Enrollment Exam during the 2 year eligibility window

Successful Volunteer Income Tax Assistant (VITA) program reviewers and instructors

2) Non-Exempt from AFTR (Non-Credentialed)
Tax preparers are required to take the AFTR course and test in addition to the continuing education hours to receive the AFSP-Record of Completion.

Continuing Education (CPE) Requirements

Continuing Education taken between 1/1/2018 and 12/31/2018 will count as CPE credit hours for the AFSP - Record of Completion.